Tax Compliance Archives - Intelpoint Consulting

Understanding Kenya’s SEP Tax: The End of the Digital Safe Harbour

Kenya has moved decisively to tax the digital economy, and the net is now wider than most non-resident businesses appreciate. Following amendments introduced by the Finance Act 2025, the Significant Economic Presence tax under Section 12E of the Income Tax Act applies to all income earned by non-residents from services delivered over the internet or […]

eTIMS and Data Driven Tax Validation- Navigating The Shift To Data Driven Income And Expense Verification

Overview of Shift Effective 1 Jan, 2026, KRA will systematically validate income tax returns against electronic datasets (eTIMS, withholding tax, customs). This is no longer just about VAT. It is an income tax control where expenses unsupported by eTIMS invoices risk being administratively disallowed. The move to eTIMS-based validation is a fundamental shift toward continuous, […]

TRANSFER PRICING IN THE UAE: SEPTEMBER DEADLINE – ARE YOU READY?

By September 30, 2025, UAE businesses within the scope of corporate tax must have their FY 2024 audited financial statements finalized, transfer pricing (TP) adjustments completed, and related-party disclosures submitted. This marks one of the most significant compliance milestones since the introduction of corporate tax in the UAE. With the first real deadlines now imminent, […]